財(cái)務(wù)會(huì)計(jì)與本量利管理基礎(chǔ)知識(shí)概述

管理會(huì)計(jì)

MANAGEMENTACCOUNTING參考書目教

材：《現(xiàn)代管理會(huì)計(jì)學(xué)》李天民主編立信會(huì)計(jì)出版社參考書：1.《管理會(huì)計(jì)學(xué)》曹中主編

立信會(huì)計(jì)出版社

2007年版2.ManagerialAccounting

RobertW.IngramSouth－WesternCollegePublishing

2003先修課程：《基礎(chǔ)會(huì)計(jì)》、《中級(jí)財(cái)務(wù)會(huì)計(jì)》等專業(yè)課課程內(nèi)容基本理論與基礎(chǔ)知識(shí)第一章管理會(huì)計(jì)概述第二章成本性態(tài)分析第三章變動(dòng)成本法第四章本量利分析課蛛程少內(nèi)某容與車職鬧能屯相念聯(lián)疊系第引五肝章任預(yù)誓測(cè)線分抽析第裝六班章需短誓期勉經(jīng)類營(yíng)范決沸策第聾七爹章絲式長(zhǎng)絡(luò)期縫投短資宅決微策訪（榮上族）第腐八葵章蓮長(zhǎng)損期吊投移資撲決過策熔（賭下賢）第剛九譽(yù)章帽全逗面嚼預(yù)膊算第回十撐章歷成掏本懶控尚制第慕十把一奪章抓存國(guó)貨談控咳制第嫌十煙二合章險(xiǎn)責(zé)藝任常會(huì)管計(jì)課賞程療內(nèi)襖容新銀領(lǐng)株域第饒十姐三亮章毛作罩業(yè)享管禽理第車十泊四輸章溝戰(zhàn)輛略和管識(shí)理幫會(huì)坊計(jì)課自程滿簡(jiǎn)嘆介管剖理匙會(huì)剖計(jì)師是筒一調(diào)門核新囑興啊的邊距緣肥學(xué)債科，客是壞現(xiàn)等代芳企撒業(yè)愧會(huì)茂計(jì)拋的冊(cè)重獄要捐分邊枝膊，盈也租是企貧業(yè)肝提春升止其女價(jià)特值，隊(duì)進(jìn)光行拌技材術(shù)軍創(chuàng)蜂新映、深管規(guī)理港創(chuàng)烘新題、朽組耳織河創(chuàng)湖新終的克重夢(mèng)要宴工寒具扔。管攝理伍會(huì)吩計(jì)猛將啦會(huì)圣計(jì)覆與策現(xiàn)輩代朱管礦理申融蹲為麗一所體等，旨怕在為肆企紛業(yè)熟正勻確拘地僵進(jìn)欠行冊(cè)經(jīng)非營(yíng)畝決匹策暫、俱改貢善限經(jīng)山營(yíng)壘管爹理近和程全虜面舉提宋高貧經(jīng)撿濟(jì)晃效爪益瓜提幼供信顏息和卵支文持橋。需骨要它具丑備徐會(huì)耗計(jì)哨學(xué)截基淺礎(chǔ)雷知贊識(shí)年、止數(shù)擁學(xué)袖、蹄統(tǒng)悉計(jì)鐘學(xué)捉、部管任理槍學(xué)叛、壘經(jīng)惑濟(jì)啦學(xué)守、毯心懷理渠學(xué)芳、呆組朝織趨行閑為珍學(xué)攝等裳多奔門征管述理晶知肅識(shí)自。胡有執(zhí)助鄉(xiāng)豐于身拓夕展視聲野敬，椅更動(dòng)新相知及識(shí)摸結(jié)江構(gòu)安和眠借括鑒啊先杜進(jìn)繭的鞭管助理灣經(jīng)子驗(yàn)檢。管歇理榆會(huì)風(fēng)計(jì)異課眉程姨主膀要蜘講劍授藝現(xiàn)土代銅管呢理云會(huì)糊計(jì)基櫻本半理養(yǎng)論剖、戒方作法材和槍技羅術(shù)。糧內(nèi)喉容桂主沉要敞包家括昌變無動(dòng)瞇成骨本尖法也、感本貢量沖利籌分竟析幅、屆預(yù)梢測(cè)攪分葉析河、餐短廣期京經(jīng)怖營(yíng)柳決妙策糊分酸析綠及曲其粗應(yīng)愛用愧、艦長(zhǎng)薯期掛投通資山?jīng)Q騰策彎、塘財(cái)搞務(wù)筆預(yù)齡算墳、午成裂本阿控年制梅標(biāo)召準(zhǔn)樣成牌本盲系鉛統(tǒng)畝、鄭存吩貨慈管第理章、素責(zé)欣任齡會(huì)芒計(jì)哥、槍平住衡款記垂分淘卡基和鑼作泰業(yè)退成絲式本郊管聞理那等屆內(nèi)餅容襪。第講一杠章姿概志論第殃一梁節(jié)露管躍理暮會(huì)雀計(jì)案的煉概缸念第每二狼節(jié)待管絞理壇會(huì)汪計(jì)掉的廉產(chǎn)徹生肥與尊發(fā)魚展第膨三拔節(jié)甲管哪理滅會(huì)淹計(jì)舊的怕假師設(shè)南與園原鋪則第獄四憲節(jié)爺管秧理禽會(huì)沃計(jì)左與寇財(cái)群務(wù)河會(huì)呼計(jì)蛇的妹關(guān)貨系第走五胸節(jié)嘉管卡理尋會(huì)氏計(jì)濱師貍知宗識(shí)佩體匙系烈和貧職秧業(yè)酬道悔德第毅一雀節(jié)襖管贈(zèng)理踐會(huì)停計(jì)郊的擺概捎念管每理國(guó)會(huì)變計(jì)歐的談定份義管奮理機(jī)會(huì)奏計(jì)斤的侄地預(yù)位管快理倍會(huì)淚計(jì)質(zhì)的領(lǐng)職夢(mèng)能管祝理喂會(huì)席計(jì)餅的鍵基繡本抬內(nèi)暈容一值、駝管涉理盛會(huì)具計(jì)鍬的脊定帽義★狹鐘義祥管繭理逐會(huì)脹計(jì)導(dǎo)的佩定慨義★廣煮義棉管論理懇會(huì)眠計(jì)半的霞定談義★管慰理盼會(huì)罷計(jì)濁學(xué)仗的聲定接義★管都理塔會(huì)撤計(jì)代的很其框他廢定走義★狹跪義誰管派理右會(huì)民計(jì)謝的旱定蜜義又禿稱乎微毯觀痰管繭理悉會(huì)險(xiǎn)計(jì)鳥，矩是瞇指夠在理當(dāng)陪代兔市溝場(chǎng)凍經(jīng)擴(kuò)濟(jì)增條給件搬下鑼，求以迅強(qiáng)桿化英企造業(yè)內(nèi)晉部耗經(jīng)愉營(yíng)題管群理詳，猶實(shí)更現(xiàn)滿最咸佳邀經(jīng)濟(jì)濟(jì)派效屬益軋為最貼終目泰的，已以玩現(xiàn)拌代企惹業(yè)悉經(jīng)墳營(yíng)斬活票動(dòng)援及虛其理價(jià)躁值栗表擱現(xiàn)拌為對(duì)岡象，掉通均過眠對(duì)仙財(cái)瓶務(wù)帳等盡信丸息吳的深伴加繼工展和袖再僵利用用，估實(shí)竭現(xiàn)蛋對(duì)針經(jīng)線濟(jì)弟過野程蘋的預(yù)材測(cè)榜、古決勵(lì)策辜、筐規(guī)榆劃壞、胳控手制析、胳責(zé)貴任丙考裕核歪評(píng)鼓價(jià)焰等廟職艘能的誕一師個(gè)殿會(huì)府計(jì)大分私支須。★廣蠟義掃管扮理寄會(huì)盞計(jì)俯的汽定削義是欠指忙用唯于旦概楚括趕現(xiàn)楊代襯會(huì)拍計(jì)斥系簽統(tǒng)日中腐區(qū)片別袋于串傳輔統(tǒng)球會(huì)筒計(jì)尋，劃直蓄接迷體賞現(xiàn)煤預(yù)瞇測(cè)憐、該決明策距、郵規(guī)嗽劃詞、袋控瘡制奏和逝責(zé)飼任別考體核攪評(píng)買價(jià)亭等努會(huì)歷計(jì)有管淺理侄職皺能醫(yī)的斯那蠢部肢分臉內(nèi)糧容宇的家一蔑個(gè)決范伐疇伍。作松為柳會(huì)柱計(jì)掌信赴息績(jī)系常統(tǒng)侄的召子講系封統(tǒng)柔，面掌向賓企溉業(yè)退內(nèi)供部麗管佳理魂人殺員提齊供盆決訴策閃所啞需類的逐信抓息源。正將公孔司雨目?jī)?chǔ)標(biāo)丸與歉其蜻內(nèi)坦部位經(jīng)稻營(yíng)寬組斤織北的灰目煎標(biāo)聯(lián)造系宗在汗一裁起弄，箭為尖公蠻司尺內(nèi)匪部滴各顏層井次雞的指管號(hào)理鞏者溜提暖供理其感經(jīng)末營(yíng)悔效齒率按的腹信柄息晝，筋為孟企斬業(yè)成的監(jiān)決覺策美、咬計(jì)光劃蛙、辯控傲制時(shí)與扔發(fā)供展道提六供沾必饑要莊的膜保隸證笛，嶄幫燭助斑企冤業(yè)誦進(jìn)謎行溫價(jià)撥值青創(chuàng)勝造破，廣提留供坊價(jià)幅值委信罵息棋，稿引漂導(dǎo)拆企弊業(yè)巴持挎續(xù)跑盈萄利饞并即取仇得紫成這功倡。★管蒸理害會(huì)永計(jì)袍學(xué)奴的雞定貞義管跑理蓋會(huì)昂計(jì)廊屬歡于宋現(xiàn)狠代豎企炕業(yè)滔會(huì)譯計(jì)繁工傻作姑實(shí)齊踐妹的牌范騎疇首；和而惹管關(guān)理爪會(huì)淺計(jì)唐學(xué)隙屬姐于季會(huì)書計(jì)獵學(xué)背分味類耽的密范駁疇舞，密是捉有熔關(guān)塑管鉗理見會(huì)緒計(jì)工蜓作思經(jīng)格驗(yàn)的趁理徒論總火結(jié)和形陜成的臺(tái)理茅論域知議識(shí)濫體村系攪?！锕苌诶泶鐣?huì)公計(jì)享學(xué)茅的搬對(duì)狂象管牌理水會(huì)罩計(jì)品屬彼于足現(xiàn)劣代熱企避業(yè)嚷會(huì)織計(jì)腸工旁作鵝實(shí)繳踐濃的浴范額疇席；鑄而捎管拘理訂會(huì)合計(jì)幣學(xué)選屬譜于科會(huì)禿計(jì)域?qū)W膛分房誠(chéng)類敢的琴范克疇呼，蕩是質(zhì)有騰關(guān)借管杠理鈔會(huì)閱計(jì)工商作熔經(jīng)上驗(yàn)的慘理掛論總?cè)~結(jié)和形嫂成的磁理松論棒知蕉識(shí)舉體似系攤?！锕苤v理紗會(huì)艘計(jì)因的盞對(duì)省象1、卵從雞實(shí)世質(zhì)另上臟講耕，陰管廳理蓋會(huì)棗計(jì)坊的題對(duì)賠象險(xiǎn)是童企陳業(yè)沃的椒生攜產(chǎn)駐經(jīng)寸營(yíng)羅活誰動(dòng)?。?、尿從看管先理點(diǎn)體闖現(xiàn)盞經(jīng)掉濟(jì)宣效蹈益耗的亮角雜度卻上幅看凳，彈管因理貓會(huì)魚計(jì)旁的嬌對(duì)譽(yù)象假是也企歲業(yè)李生屆產(chǎn)漠經(jīng)角營(yíng)輕活社動(dòng)耳中開的閉價(jià)燈值虎運(yùn)撕動(dòng)牌，白并沾以碼價(jià)北值觸差擺量跟為波其肥主撞要筐表浙現(xiàn)暢形折式聞。3、梯從煩實(shí)治踐軍角雁度芒看弄，善具夕有才復(fù)普合俘性銜的獸特陷點(diǎn)?！锕軜I(yè)理答會(huì)橫計(jì)講的淋目俱標(biāo)最承終擇目軍標(biāo)摘：厚提匠高置企亮業(yè)繼的辭經(jīng)暴濟(jì)奇效凱益分鑼目烘標(biāo)閑：1、但為貴管怪理挖和績(jī)決身策船提立供歷信厲息2、闖參禁與制企設(shè)業(yè)蕩的便經(jīng)籮營(yíng)厘管表理二寫、枝管血理裹會(huì)煩計(jì)公的尊地躲位生產(chǎn)部門服務(wù)部門總會(huì)計(jì)師

其他財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)三另、被管蓮理博會(huì)諒計(jì)詞的澤職督能作旱為橋現(xiàn)后代憤企模業(yè)掉管暫理計(jì)重殲要何內(nèi)潑容折的飄管夫理被會(huì)橋計(jì)自，磨其悼職錄能叉必亮然共受促到銀企濱業(yè)針管概理它職削能匆的快約啞束企村業(yè)蒼管夾理蛙具買有沃預(yù)瓶測(cè)除、磁決龜策茶、爐規(guī)恒劃縮慧、景控慎制和洽考侵核封評(píng)筑價(jià)臺(tái)等約五淹項(xiàng)辨職差能管昌理腔會(huì)迷計(jì)此職涉能（1）預(yù)昏測(cè)偉經(jīng)嚼濟(jì)飯前肌景（2）參錢與欠經(jīng)多濟(jì)產(chǎn)決眨策（3）規(guī)簡(jiǎn)劃雀經(jīng)繩營(yíng)匙目唱標(biāo)（4）控約制寒經(jīng)夠濟(jì)恭過斜程（5）考編核衡評(píng)踢價(jià)丈經(jīng)撇營(yíng)偉業(yè)森績(jī)管寇理嫩會(huì)務(wù)計(jì)就有5個(gè)琴主糧要私作減用堂：陰*渡為續(xù)制獻(xiàn)定搶決榴策殊和釘計(jì)愿劃據(jù)提蘿供馳信勸息筐，披并傅作裕為芽管喚理租隊(duì)機(jī)伍萬的銷成未員紛參勤與咱制填定初決祝策谷和切計(jì)井劃時(shí)過滔程覆。馳*您協(xié)堂助葡經(jīng)仁理娃們待指煎導(dǎo)崇和器控兼制慢經(jīng)軌營(yíng)膛活需動(dòng)劇。消*老激挽勵(lì)那經(jīng)牙理票和院其咐他毒雇蓋員蹤蝶完依成居組寬織汗目傍標(biāo)嘉。柜*積計(jì)掃量聞和禽評(píng)都價(jià)哲組鬼織縫機(jī)虜構(gòu)板中拒業(yè)宣務(wù)笛活苦動(dòng)艙、頓部徑門滿、扇經(jīng)略理箭和食其企他歐雇奔員層的較績(jī)過效貴。六*裂評(píng)蠻價(jià)車組喉織具機(jī)景構(gòu)剛的痛競(jìng)誘爭(zhēng)土位菜置托，斬并均與嗎其意他木經(jīng)胳理悼一猴同忘保沙證喬組約織例在必產(chǎn)題業(yè)齊中咱的言長(zhǎng)辨期偵競(jìng)經(jīng)爭(zhēng)遲力襖。四酒、氏管順理量會(huì)姓計(jì)疲的僅基貢本臺(tái)內(nèi)掃容預(yù)氣測(cè)墾決貨策直會(huì)原計(jì)規(guī)投劃歷控飲制館會(huì)達(dá)計(jì)責(zé)差任傭會(huì)掩計(jì)三滲者千既維相箏對(duì)旱獨(dú)到立滋，脆又狠相計(jì)輔急相踏成重。管謊理爹會(huì)系計(jì)始的洽工掠作狼程朵序1、夜確筍認(rèn)2、杯計(jì)俯量3、唉歸擺集4、悠分案析5、饑編貢報(bào)平與摩解洽釋6、草傳偉遞第芝二案節(jié)唉管夜理血會(huì)覆計(jì)種的由產(chǎn)野生歸與術(shù)發(fā)滅展管適理賭會(huì)疊計(jì)奸的拴形邁成夫：管善理刷會(huì)戒計(jì)祖起悠源烈于1喝9世游紀(jì)碑末2稱0世瘡紀(jì)叛初恭，留其祥雛哥形遍產(chǎn)望生屈于2侮0世艷紀(jì)表上秤半刺葉轎，肆正蔑式蕩形薪成嗚和木發(fā)邁展庭于呈第撇二亮次元世屬界繩大狹戰(zhàn)遠(yuǎn)之籠后眉，2諒0世繭紀(jì)7喂0年畜代維后白在拘世吉界瓜范獅圍環(huán)內(nèi)甘得品以重迅兆速榜發(fā)炕展販。原匆因槽是岡：1、盾管豆理胞上吵的扯客毯觀峽需培要作。2、蠢企賀業(yè)差控蓄制指、惠考亮核獻(xiàn)的棄需茫要廊?？佳藕怂筒丛u(píng)懼價(jià)掀生損產(chǎn)該經(jīng)窮營(yíng)字過怪程梯的魔效脅率唱的出需視要走，薄成纏本訪、土毛問利眾、后周亦轉(zhuǎn)薪率挎等結(jié)激肺勵(lì)逗和厭評(píng)返價(jià)啟企墊業(yè)餓的客經(jīng)綿營(yíng)鵲效蠢率瓜，宮如啦果湯基慢本虧的肝經(jīng)姐營(yíng)刮活那動(dòng)螞得浙到逢有袖效敢執(zhí)曬行造，培管呆理哲者圈就奪有墓理殿由晌相判信終企懸業(yè)翠將帥獲盞利浴?？凭銓W(xué)吉管廉理宅（景金裳屬鄙制鹿造享業(yè)肺，殲科暮學(xué)萌管芳理顛運(yùn)穗動(dòng)夾）鍋綜形合躲管哪理戰(zhàn)怪略碑導(dǎo)維向補(bǔ)價(jià)痕值觀管勉理管峰理魔會(huì)欺計(jì)法的專發(fā)昌展遼階償段盡及息其季趨參勢(shì)發(fā)越展形階君段※傳格統(tǒng)齡管劍理叔會(huì)究計(jì)緩階柜段—視—以筍控恭制勝會(huì)如計(jì)箭為卸核放心（2找0世青紀(jì)碎初券～5族0年挨代）※現(xiàn)作代秧管猛理簽會(huì)繩計(jì)狹階將段—捏—以泰預(yù)勤測(cè)蠻決細(xì)策黨會(huì)睜計(jì)購(gòu)為安主寇、歐以卵規(guī)俯劃筒控固制冬會(huì)殼計(jì)訊和科責(zé)副任陳會(huì)祖計(jì)孔為笑輔茶。（2跌0世擋紀(jì)5造0年煎代礎(chǔ)～長(zhǎng)至致今）發(fā)軌展朵趨少勢(shì)戰(zhàn)著略溪導(dǎo)牢向脖價(jià)禁值溜管寫理默：1竊.適憲時(shí)趁制宋造六系娃統(tǒng)2坡.全即面腹質(zhì)如量捎管斑理3議.作惱業(yè)惜管肉理4磚.平吉衡夏記表分5枕.戰(zhàn)錦略混管估理蹦會(huì)勢(shì)計(jì)現(xiàn)戶代悅管根理鐵會(huì)瓣計(jì)蓬具熱有盡系研統(tǒng)番化啄、喊規(guī)沖范除化蛋、職逐業(yè)蘿化夾、最社撞會(huì)驅(qū)化孩和最國(guó)肌際笑化狡的列發(fā)哀展丟趨謎勢(shì)物。以勝成場(chǎng)本恥控皂制匹為醉基抄本溪特輸征云的樸管吼理講會(huì)僚計(jì)嚴(yán)階靈段阿（僻管柔理處會(huì)子計(jì)捉的擾萌暢芽答階漂段羞）蹈－龍傳鉤統(tǒng)推管囑理榮會(huì)喜計(jì)噸階助段（虛一風(fēng)）接社碧會(huì)牲經(jīng)偉濟(jì)回發(fā)趁展紛的取基顧本場(chǎng)特鏟征（霸二舊）延經(jīng)鉗濟(jì)齊理吐論冒的隙發(fā)尸展泰打羅欄的削科撕學(xué)吊管顧理職理轎論（旱三桐）菠管睛理乏會(huì)鴉計(jì)躺的粒形賢成形舞成驅(qū)現(xiàn)腳代法管賀理蛙會(huì)款計(jì)脾的暗萌欺芽?jī)?nèi)勒容劫包灰括有：銅標(biāo)氣準(zhǔn)春成般本澤、缺預(yù)忘算斃控格制餅、越差胸異沾分涉析以右預(yù)取測(cè)滲、桿決眼策盾為屬基離本扇特區(qū)征枯的史管忘理堡會(huì)洲計(jì)皮階障段跡－公現(xiàn)是代染管尋理城會(huì)傷計(jì)鋤階除段（庭一孤）器社翅會(huì)均經(jīng)姜濟(jì)作發(fā)犬展唱的情基纏本鉛特錦征二灣戰(zhàn)悲以明后聯(lián)，碗生待產(chǎn)遲經(jīng)演營(yíng)黃發(fā)圾生窗了骨變輕化犧：（誦二項(xiàng)）皺經(jīng)劃濟(jì)周理誘論溝的筒迅商速失發(fā)濃展1、奧行體為水科威學(xué)2、肺系鎮(zhèn)統(tǒng)蒙理慎論3、耐決彼策殖理測(cè)論（北三曬）多管待理濁會(huì)軍計(jì)切的阻發(fā)沃展1圣9犯5高2年吳，獅國(guó)塵際姿會(huì)猜計(jì)持師扇聯(lián)鞭合次會(huì)車正姨式疤通穗過“管億理叫會(huì)導(dǎo)計(jì)”這灰個(gè)握專脆門容詞店匯由，邊管港理前會(huì)詠計(jì)擔(dān)正重式溜形慘成哪。以位重辟視炎環(huán)宿境舞適薯應(yīng)帖性悟?yàn)椴；浔酒⑻仉U(xiǎn)征鋒的印戰(zhàn)異略煮管光理錯(cuò)會(huì)庸計(jì)噴階鄉(xiāng)豐段乖－譜管炒理減會(huì)桐計(jì)灶的橋新訊發(fā)寶展（燭一標(biāo)）桑社持會(huì)攏經(jīng)憲濟(jì)駱發(fā)劑展長(zhǎng)基膝本息特觸征誦（2設(shè)0世鍛紀(jì)7潑0年劃代更）1、賤要吵求圓企意業(yè)肯進(jìn)痛行“顧趁客蜻化紐奉生紹產(chǎn)”2、廈科抓學(xué)原技品術(shù)掩的橋發(fā)蔑展欺為“顧螞客監(jiān)化團(tuán)生佳產(chǎn)”提窄供結(jié)了鼓可欲能（簡(jiǎn)二放）悼經(jīng)寫濟(jì)拖理狼論戰(zhàn)反略閥管歸理寄理續(xù)論編有牙了摘長(zhǎng)洗足趨的攏發(fā)是展株，甚基波本粘點(diǎn)盆：虛重縱視燦環(huán)竿境貫對(duì)啦企帽業(yè)櫻經(jīng)挎營(yíng)衛(wèi)的醋影趣響（笑三糕）纖戰(zhàn)雷略載管罷理洽會(huì)甘計(jì)喬的蟲產(chǎn)炸生西撕蒙1曠9蒼8拾1年紀(jì)，年提梯出濤了“戰(zhàn)醬略涌管瘋理濃會(huì)扮計(jì)”一爭(zhēng)詞組。第念三福節(jié)貢管通理祥會(huì)辣計(jì)表的萄假盞設(shè)它與煩原拔則管珠理濤會(huì)銷計(jì)膊的蛇假陰設(shè)管哭理美會(huì)箏計(jì)隔的岸原仰則管才理南會(huì)竄計(jì)脹的植基戰(zhàn)本艷假蓬設(shè)組紀(jì)織矩管姑理松會(huì)隱計(jì)改工明作屋不劣可附缺柔少召的尸前峰提齡條孩件軍。（合一違）紡會(huì)狀計(jì)疾實(shí)問體內(nèi)假談設(shè)又歌稱竹多周重驗(yàn)主鎖體障假死設(shè)管翅理古會(huì)津計(jì)營(yíng)主腦體自具澆有錦多偉層邪次而性偷：友整粉個(gè)鞭企點(diǎn)業(yè)詠，洋內(nèi)假部卻各怠級(jí)白責(zé)破任顧單勒位（俘二界）嫩持與續(xù)純運(yùn)基作高假賣設(shè)企遙業(yè)啦的牢生岔產(chǎn)碼經(jīng)遲營(yíng)逐將怕無噴限局期夸地?fù)苎蛹祭m(xù)防下沈去（懶三歐）平會(huì)晴計(jì)季分洗期宿假水設(shè)靈仰活蠟分村期（逐四蝴）鬼貨跨幣慢時(shí)盞間側(cè)價(jià)籃值紀(jì)分殊期努假壞設(shè)貨從幣災(zāi)在鉤不掩同擱的那時(shí)得點(diǎn)怕上儀具繁有墳不攜同甜的徑價(jià)澡值管隔理泄會(huì)椒計(jì)字的騰基綿本賢假韻設(shè)（貢一逆）恩會(huì)悟計(jì)捎實(shí)綱體棋假嫌設(shè)又博稱令多搏重負(fù)主瞞體滅假華設(shè)管層理?yè)]會(huì)灰計(jì)信主鑒體件具辛有宰多獸層梁次煩性蜓：折整鼻個(gè)鹿企雅業(yè)龍，仗內(nèi)芝部序各劣級(jí)贊責(zé)設(shè)任奪單虛位（抵二禿）士持喊續(xù)即運(yùn)輪作石假索設(shè)企鞭業(yè)揚(yáng)的植生備產(chǎn)杯經(jīng)站營(yíng)勒將犧無甜限束期是地儲(chǔ)延斯續(xù)臂下菌去（卻三憂）陽(yáng)會(huì)脹計(jì)炕分劇期資假創(chuàng)設(shè)靈彼活妄分蘿期（罪四潔）壯貨暗幣統(tǒng)時(shí)鴉間枯價(jià)圣值叨分掌期壓假普設(shè)貨繩幣炮在騎不漿同種的對(duì)時(shí)繡點(diǎn)蜻上功具錢有姐不返同挽的蒼價(jià)草值（淺五艷）蘭成妹本奇性帝態(tài)咽可柔分給假制設(shè)成編本音按建性卵態(tài)屋分紛：桂固艱定病成速本書和蕉變污動(dòng)赤成汽本（謠六日）哭目泥標(biāo)擋利套潤(rùn)售最書大夕化吉假利設(shè)以鍬目方標(biāo)逃利政潤(rùn)屢最累大辜的夾方反案棄為笑最拆優(yōu)櫻方抵案邊，賽并量且噴能衡夠倘實(shí)灘現(xiàn)（依七彈）陳風(fēng)吹險(xiǎn)揚(yáng)價(jià)圣值叼可癢計(jì)停量奔假額設(shè)決贊策逼按懷風(fēng)潔險(xiǎn)朝大醬小即的繡程擺度劫可梁分鐵為朵確烘定亮性瞇決戶策曠、指風(fēng)棄險(xiǎn)請(qǐng)性摧決攜策舞、采不伐確凝定窯性盡決爆策管染理責(zé)會(huì)京計(jì)流基疤本尊原辜則管裹理刊會(huì)軌計(jì)基浮本坦原疑則●最造優(yōu)趨化彎原算則●效飛益蜘性蘿原燦則●決喉策萬有阿用雁性慎原瘡則■相掀關(guān)著性■江可吼信嚴(yán)性●及榆時(shí)腳性今原緞則●重止要喪性貞原玻則●靈弄活往性買原喪則第猾四層節(jié)舉管啦理?yè)u會(huì)社計(jì)艱與顯財(cái)挨務(wù)瞎會(huì)慶計(jì)矩的勿關(guān)受系聯(lián)窗系區(qū)薦別一妄、父管正理銜會(huì)近計(jì)固與嶄財(cái)嬌務(wù)懂會(huì)騎計(jì)染的義關(guān)橡系聯(lián)凝系▲同菠屬蓬于突現(xiàn)清代甩會(huì)以計(jì)▲決最沙終細(xì)目粒標(biāo)烤相怒同▲級(jí)基逮本鎖信絹息另來物源紹相構(gòu)同▲乏財(cái)努務(wù)佩會(huì)納計(jì)援的讀改狡革言有裂助奸于終管皂理左會(huì)翠計(jì)菜的匪發(fā)會(huì)展二賓、裙管幕理妹會(huì)測(cè)計(jì)樣與竭財(cái)拒務(wù)胖會(huì)吉計(jì)瓣的炎關(guān)億系區(qū)憲別▲服桐務(wù)算對(duì)悄象槍不脂同▲工材作蝦側(cè)南重躍點(diǎn)戰(zhàn)（響具組體大目俱標(biāo)伙）迫不病同▲慰作損用讓時(shí)映效鞋不碌同▲遵純循醉的瓶原引則版、道標(biāo)辨準(zhǔn)栗和掘依濾據(jù)子的瘦基誰本油概前念框朱架就結(jié)觸構(gòu)順不抹同▲宵信班息淘特按征密及老信朋息導(dǎo)載鵝體叼不電同▲貿(mào)方尼法期體剛系傭不避同▲醫(yī)工攝作覽程醬序簡(jiǎn)不準(zhǔn)同▲街體穿系嚷的辛完大善當(dāng)程塘度怒不爆同▲觀始念向的遙取既向勿不品同▲對(duì)盜會(huì)吧計(jì)租人尺員安素撇質(zhì)浴的忌要芽求膏不松同財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)1服務(wù)對(duì)象外部使用者內(nèi)部使用者2針對(duì)時(shí)間過去、當(dāng)前當(dāng)前、未來3報(bào)告范圍整個(gè)公司部門單位4主要依據(jù)公認(rèn)會(huì)計(jì)原則（靈活性小）決策需要（靈活性大）5核算方法會(huì)計(jì)方法會(huì)計(jì)、統(tǒng)計(jì)、數(shù)學(xué)等方法6核算要求力求精確不要求絕對(duì)精確7核算程序固定不固定，可自由選擇8法律效力具有法律效力不具有法律效力財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)9方法程序穩(wěn)定

靈活10體系完善程度很完善比較完善、不夠完整11觀念取向注重結(jié)果注重過程、結(jié)果12計(jì)量尺度貨幣量度貨幣量度與非貨幣量度第炒五雅節(jié)爆管尤理黑會(huì)榴計(jì)壇師始知涼識(shí)旗體覆系宏和律職浸業(yè)肌道昏德管汽理渡會(huì)噴計(jì)觸在里以雅英懲、劈燕美爭(zhēng)為切代餓表費(fèi)的烘西絕方光主陸要計(jì)先勢(shì)進(jìn)頁(yè)發(fā)阻達(dá)嘴國(guó)躁家吃明爐顯寬地傷具父有頌職邊業(yè)幅化扛特蘿征彎。脆執(zhí)妄業(yè)然管焦理位會(huì)獻(xiàn)計(jì)符師稀（C仔M錦A）講以惜和怪注絹冊(cè)蠟會(huì)駱計(jì)箭師(氏C震P盲A駛)一揮樣齡得商到過社淚會(huì)訓(xùn)的欺公飛認(rèn)竟。一雅、抽管津理咬會(huì)磨計(jì)降師啞應(yīng)解有召的純知漏識(shí)由體幻玉系1短9雷7艦2年冊(cè)由避美防國(guó)蛛管責(zé)理率會(huì)惑計(jì)乘師跪協(xié)掀會(huì)謎主業(yè)持逃，農(nóng)第旺一耐次凝舉齡行仁了洽全盈美擺執(zhí)灰行映管致理遣會(huì)蝴計(jì)意師公資將格鼻考土試蹈；愧幾菜乎仙與稍此發(fā)同穩(wěn)時(shí)爛，倡英摔國(guó)若也伴安斗排輝了吉類錢似步的蛙考評(píng)試驅(qū)。一炕、難管參理束會(huì)押計(jì)塵師匠知言識(shí)斤體注系1鳥9掌8傭6年頂美復(fù)國(guó)止管猴理側(cè)會(huì)藝計(jì)容師從協(xié)允會(huì)蔬下株屬省的嫁管針理愉會(huì)燒計(jì)傳實(shí)特務(wù)并委妖員委會(huì)燈發(fā)除布